Tax benefits
The mechanism of restructuring budget loans makes it possible to finance the infrastructure being built as part of the implementation of a new investment project (NIP) at the expense of the regional budget.
INVESTMENT TAX DEDUCTION
Taxpayers (investor organizations) for the period up to and including December 31, 2027 are granted the right to reduce the calculated amount of corporate income tax by the amount of expenses (up to 40%) related to the acquisition (creation) or modernization (reconstruction) of fixed assets (third - eighth depreciation groups)
The maximum amount of the investment tax deduction is 10 percent of the corporate income tax rate .
- 01 Crop and livestock production, hunting and provision of services in these areas
- 03 Fishing and fish farming
- 10 Food production
- 21 Production of medicines and materials used for medical purposes
- 26 Manufacture of computers, electronic and optical products
- 27 Production of electrical equipment
- 28 Production of machinery and equipment not included in other groupings
- 29 Production of motor vehicles, trailers and semi-trailers
- 30 Manufacture of other vehicles and equipment
- 31 Furniture manufacturing
- 32 Manufacture of other finished products
- 52 Warehousing and auxiliary transport activities
- 61 Telecommunications activities
- 62.01 Computer software development
- 62.02.1 Computer system planning and design activities
- 63.11.1 Activities for the creation and use of databases and information resources
The types of economic activity are defined by OK 029-2014 (KDES Ed.2) "All-Russian classifier of types of economic activity", approved by Order of Rosstandart dated 01/31/2014 No. 14-art.
The Agreement on the Protection and Promotion of Investments (NWPC) is an agreement concluded between an investor and a public legal entity, according to which the latter undertakes to ensure that the investor does not apply acts (decisions) of authorities against him that worsen his situation (stabilization clause) or create additional barriers or costs during the implementation of the project.
INCOME TAX
13,5% The tax rate
On the territory of the following municipal districts Alexandrovo-Gaisky, Arkadaksky, Yekaterinovsky, Ivanteevsky, Novouzensky, Ozinsky, Perelyubsky, Petrovsky, St. Petersburg, Romanovsky, Rtischevsky, Samoylovsky, Sovetsky, Turkovsky, Fedorovsky, Khvalynsky.
5 tax periods since the reflection of capital expenditures
- at least 20 million rubles in priority areas of the economy
- at least 650 million rubles in construction
- Manufacturing industries
- Construction
- Transportation and storage
- Activities in the field of health and social services
- Veterinary activities
- Activities in the field of television and radio broadcasting
- Telecommunications activities
- Activities for the provision of places for short-term stays
- Provision of electric energy, gas and steam
- Air conditioning
- Water intake, purification and distribution
- Mining
- Retail sale of motor fuel in specialty stores
PROPERTY TAX
- at least 50 million rubles in priority areas of the economy;
- at least 2 billion rubles in construction
The benefit is valid for 5 years (when creating an object) or 1 year (when reconstructing an object) from the moment the property is registered
- at least 1.5 billion rubles
The benefit is valid for 5 years from the date of registration of the property
- at least 50 million rubles
The benefit is valid for 10 years from the date of registration of the property
- Crop production and animal husbandry
- Hunting and related services in these areas
- Forestry and logging
- Manufacturing industries
- Construction
- Transportation and storage
- Activities in the field of television and radio broadcasting
- Telecommunications activities
- Activities in the field of health and social services
- Veterinary activities
- Provision of electric energy, gas and steam
- Air conditioning
- Water intake, purification and distribution
- Activities for the provision of places for temporary residence
- Activities in the field of sports, recreation and entertainment
TRANSPORT TAX
0% The tax rate
Throughout the Saratov region.
5 tax periods since the reflection of capital expenditures
- at least 50 million rubles in priority areas of the economy
- at least 650 million rubles in construction.
- Crop production and animal husbandry
- Hunting and related services in these areas
- Forestry and logging
- Manufacturing industries
- Construction
- Transportation and storage
- Activities in the field of television and radio broadcasting
- Telecommunications activities
- Activities in the field of health and social services
- Veterinary activities
- Provision of electric energy, gas and steam
- Air conditioning
- Water intake, purification and distribution
- Mining